Case Law Details
Case Name : Commissioner of Central Excise Vs BSBK Pvt. Ltd. (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
Services by way of advice, consultancy or technical assistance in the case of turnkey contract attracts service tax liability
Turnkey contracts can be vivisected and discernible service elements involved therein can be segregated and classifiable as well as valued for levy of service tax under Finance Act, 1994 provided such services are taxable services as defined by that Act and depending on the facts and circumstance of each case, services by way of advice, consultancy or technical assistance in the case of turnkey contract shall attract service tax liability.
CUSTOMS EXCISE & SERVICE...
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